Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Refund claims for IGST paid on imported goods by a United Nations agency were not time-barred because, before Circular No. 23/2019-Customs, no authority was prescribed to receive such claims despite the statutory entitlement to refund. Applying the binding CESTAT decision in World Health Organization, limitation ran from 1 August 2019, with the Supreme Court's COVID-19 limitation extension also applying. The Tribunal therefore set aside the orders rejecting the claims as time-barred and allowed the appeals with consequential relief.
Refund claims for IGST paid on imported goods by a United Nations agency were not time-barred because, before Circular No. 23/2019-Customs, no authority was prescribed to receive such claims despite the statutory entitlement to refund. Applying the binding CESTAT decision in World Health Organization, limitation ran from 1 August 2019, with the Supreme Court's COVID-19 limitation extension also applying. The Tribunal therefore set aside the orders rejecting the claims as time-barred and allowed the appeals with consequential relief.
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